section 59
Accounts and audit of Central Authority
The Mental Healthcare Act, 2017Health2017126 sections
Statutory text
- (1) The Central Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the income and expenditure account in such form and in such manner as may be prescribed, in consultation with the Comptroller and Auditor-General of India.
- (2) The accounts of the Central Authority shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Central Authority to the Comptroller and Auditor-General of India.
- (3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Central Authority shall have the same rights and privileges and the authority in connection with such audit as the Comptroller and Auditor-General of India generally has in connection with the audit of Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Central Authority.
- (4) The accounts of the Central Authority as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the Central Government and that Government shall cause the same to be laid, as soon as may be after it is received, before each House of Parliament.
Study data processing for this section.
PDF: pending for this language.